Allowing the petition the Court held that an assessment order making some variations to income as offered by assessee without passing draft assessment order and affording opportunity of hearing to assessee was set aside (AY. 2018-19)
YCD Industries v. National Faceless Assessment Centre, Delhi . (2021)437 ITR 119/ 202 DTR 146/ 321 CTR 106/ 281 Taxman 475 (Delhi) (HC)
S. 144B : Faceless Assessment –Natural justice – Order passed making some variations without passing draft assessment order and affording opportunity of hearing- Order was set aside [S.143 (3), Art , 226 ]